BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION, :
COLLECTION
DIVISION, : INFORMAL DECISION
Petitioner, : SALES TAX REVOCATION
v. : Appeal No. 87-0266
XXXXX ) Sales Tax No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Respondent. XXXXX appeared representing the Petitioner. The Petitioner presented evidence that the
present balance due is $$$$$ which is delinquent and remains unpaid after
repeated unsuccessful attempts to collect the account. The Respondent argued that he was unaware
that the sales tax had not been filed.
His wife took all of the money and left. It was his wife's responsibility to make out the checks and pay
for the sales tax. Approximately nine
quarters have gone partially or totally unpaid. The Respondent argues that at this point he is basically out of
business but does have sufficient assets to sell to pay the obligation.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that the sales tax license No. XXXXX is hereby revoked for failure to comply
with the statutes of the State of Utah.
The Respondent is, therefore, ordered to turn over sales tax license to
the representative of the Utah State Tax Commission and cease doing
business. The revocation of
Respondent's sales tax license is effective immediately, unless Respondent
requests in writing, within three working days from receipt of this decision,
that the Commission stay the execution of this order for thirty (30) days,
provided the Respondent is able to prove that the following conditions have
been met:
a.
A bond has been posted in the amount of the tax, penalty, and interest that is
currently delinquent and due. The bond
must be in the form of a cashier's check, certificate of deposit, surety bond,
or cash; and
b.
An account has been opened in a local financial institution by the end of the
first banking day following receipt of this decision. The account must name the Respondent's company and the Utah State
Tax Commission as co-owners. In
addition, the Respondent must make weekly deposits into the account in the
amount of the current accruing sales tax liability.
DATED
this 17 day of November, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew